Gender and work-life balance: A phenomenological study on Balinese female auditor
The auditor is one promising profession to current and the future. The number of women auditors currently is higher than in men. However, the number of female auditors currently has positively increased. Balinese female auditor’s research used an interpretive phenomenology analysis approach in exploring understanding. The subjects of this study involved three Balinese female auditors. Data mining was carried out by conducting in-depth interviewees to gain an understanding of the interviewer’s role as auditors of Balinese women in a dual role. The excavation results show the auditors have the concept of work-life balance always happy in life and always grateful. The highest motivation and support of interviewees is their family. Work-life balance is a challenge in life, namely, career, family, and social aspects in the customs form. The alternative work arrangements development is felt to be a solution to reduce work-life conflict and female auditor fatigue.
Aditya, A. G. D., & Kusuma, M. G. W. (2019). The effect of tri hita karana culture in relationship between work stress and internal auditor performance. International Research Journal of Management, IT and Social Sciences, 6(2), 72-78. https://doi.org/10.21744/irjmis.v6n2.610
Aldashev, G., & Platteau, J. P. (2014). Religion, culture, and development. In Handbook of the Economics of Art and Culture(Vol. 2, pp. 587-631). Elsevier. https://doi.org/10.1016/B978-0-444-53776-8.00021-0
Atmadja, A. T., Ariyani, L. P. S., & Atmadja, N. B. (2016). Women as Canang Sari Street Vendors in Bali. Komunitas: International Journal of Indonesian Society and Culture, 8(1), 85-93.
Barnett, R. C., & Hyde, J. S. (2001). Women, men, work, and family: An expansionist theory. American psychologist, 56(10), 781.
Breesch, D., & Branson, J. (2009). The effects of auditor gender on audit quality. IUP Journal of Accounting Research & Audit Practices, 8.
Buchheit, S., Dalton, D. W., Harp, N. L., & Hollingsworth, C. W. (2015). A contemporary analysis of accounting professionals' work-life balance. Accounting Horizons, 30(1), 41-62. https://doi.org/10.2308/acch-10672
Codori, C. A. (1988). Positively motivating auditors and Managers. Managerial Auditing Journal, 3(2), 21-23.
Cresswell, J. W. (2003). Research design: qualitative and mixed-method approaches.
Creswell, J. W. (2007). Qualitative inquiry and research method: Choosing among five approaches.
Darmayanti, I. A. M. (2014). Seksualitas Perempuan Bali Dalam Hegemoni Kasta: Kajian Kritik Sastra Feminis Pada Dua Novel Karangan Oka Rusmini. Jurnal Ilmu Sosial dan Humaniora, 3(2).
Dewi, I. G. A. A. P., & Dewi, P. P. (2018). Big Five Personality, Ethical Sensitivity, and Performance of Auditors. International Research Journal of Management, IT and Social Sciences, 5(2), 195-209.
Dewi, P. P., & Dwiyanti, K. T. (2018). Professional commitment, self-efficacy and ethical decision auditor. International Research Journal of Management, IT and Social Sciences, 5(6), 93-104. https://doi.org/10.21744/irjmis.v5n6.379
Dewi, R. S., & Holiawati. (2016). Pengaruh Work Life Balance Dan Locus Of Control Terhadap Kualitas Audit Dengan Gender Sebagai Variabel Pemoderasi.
Fishbein, M., & Ajzen, I. (2011). Predicting and changing behavior: The reasoned action approach. Psychology press.
Gerson, K. (2016). Expansionist Theory Expanded: Integrating Sociological and Psychological Perspectives on Gender, Work, and Family Change. In Gender and Couple Relationships (pp. 111-119). Springer, Cham.
Ghafran, C., & O'Sullivan, N. (2013). The governance role of audit committees: reviewing a decade of evidence. International Journal of Management Reviews, 15(4), 381-407. https://doi.org/10.1111/j.1468-2370.2012.00347.x
Hardies, K., Breesch, D., & Branson, J. (2010). Are female auditors still women? Analyzing the sex differences affecting audit quality. Analyzing the Sex Differences Affecting Audit Quality (January 14, 2010).
Hausmann, R., Tyson, L. D., & Zahidi, S. (2017). The Global Gender Gap Report 2017. World Economic Forum.
Hyde, J. S. (2016). Women, men, work, and family: Expansionist theory updated. In Gender and couple relationships (pp. 93-109). Springer, Cham.
Ittonen, K., & Peni, E. (2012). Auditor's gender and audit fees. International Journal of Auditing, 16(1), 1-18. https://doi.org/10.1111/j.1099-1123.2011.00438.x
Komalasari, Y., Wirajaya, I. G. A., & Sari, M. M. R. Akuntabilitas Akuntan Perempuan-Karir Bali: Sebuah Studi Fenomenologi. Jurnal Ilmiah Akuntansi dan Bisnis, 70-85. https://doi.org/10.24843/JIAB.2019.v14.i01.p07
Kumer, G. V., & Janakiram, B. (2017). Theories of Work Life Balance–a Conceptual Review. International Research Journal of Management and Commerce, 4(9), 184-192.
Mas, A., & Pallais, A. (2017). Valuing alternative work arrangements. American Economic Review, 107(12), 3722-59. https://doi.org/10.1257/aer.20161500
Mayaswari, W. H., & Yasa, I. G. W. M. Peran ganda pedagang perempuan di pasar seni mertha nadi legian, bali. Populasi, 23(2), 71-84. https://doi.org/10.22146/jp.15696
Niskanen, J., Karjalainen, J., Niskanen, M., & Karjalainen, J. (2011). Auditor gender and corporate earnings management behavior in private Finnish firms. Managerial Auditing Journal, 26(9), 778-793. https://doi.org/10.1108/02686901111171448
Parkes, L. P., & Langford, P. H. (2008). Work–life bal ance or work–life alignment? A test of the importance of work-life balance for employee engagement and intention to stay in organisations. Journal of Management & Organization, 14(3), 267-284. https://doi.org/10.1017/S1833367200003278
Pietkiewicz, I., & Smith, J. A. (2014). A practical guide to using interpretative phenomenological analysis in qualitative research psychology. Psychological journal, 20(1), 7-14.
Rehman, S., & Azam Roomi, M. (2012). Gender and work-life balance: a phenomenological study of women entrepreneurs in Pakistan. Journal of small business and enterprise development, 19(2), 209-228. https://doi.org/10.1108/14626001211223865
Sanjaya Adi Putra, G., & Dwirandra, A. A. N. B. (2019). The effect of auditor experience, type of personality and fraud auditing training on auditors ability in fraud detecting with professional skepticism as a mediation variable. International Research Journal of Management, IT and Social Sciences, 6(2), 31-43. https://doi.org/10.21744/irjmis.v6n2.604
Smith, J. (2008). A., & Osborn, M.(2003). Interpretative phenomenological analysis. Qualitative psychology: A practical guide to research methods, 53-80.
Smith, J. C. (1990). Cognitive-behavioral relaxation training: A new system of strategies for treatment and assessment. Springer Publishing Co.
Smith, K. T., Smith, M., & Brower, T. R. (2010). An examination of work-life balance perspectives of accountants. International Journal of Critical Accounting, Forthcoming.
Suarmika, P. E., & Utama, E. G. (2018). Gender differences (purusa pradana) and metacognitive skills in bali. JPDI (Jurnal Pendidikan Dasar Indonesia), 3(1), 14-17. http://dx.doi.org/10.26737/jpdi.v3i1.524
Copyright (c) 2019 International journal of social sciences and humanities
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Articles published in the International Journal of Social Sciences and Humanities (IJSSH) are available under Creative Commons Attribution Non-Commercial No Derivatives Licence (CC BY-NC-ND 4.0). Authors retain copyright in their work and grant IJSSH right of first publication under CC BY-NC-ND 4.0. Users have the right to read, download, copy, distribute, print, search, or link to the full texts of articles in this journal, and to use them for any other lawful purpose.
Articles published in IJSSH can be copied, communicated and shared in their published form for non-commercial purposes provided full attribution is given to the author and the journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
This copyright notice applies to articles published in IJSSH volumes 4 onwards. Please read about the copyright notices for previous volumes under Journal History.